(1) This section applies to

(a) a person who is employed or engaged by the Authority or, at the request of the Authority, provides assistance to the Authority; and

(b) a person who was previously employed or engaged by, or requested to provide assistance to the Authority.

(2) A person shall regard as confidential, information or documents that by reason of the employment, engagement or assistance of that person, come into the possession of that person in connection with a tax law.

(3) A person may disclose information or documents referred to in subsection (2) to another person where

(a) the other person is currently employed or engaged by the Authority or assisting the Authority in the performance of a function;

(b) the disclosure is for the purposes of this Act or any other tax law; and

(c) the Commissioner-General has authorised the disclosure.

(4) The Commissioner-General may disclose information or documents to a court or tribunal only where necessary for the purpose of a tax law, or a law that expressly requires the Commissioner-General to disclose the information or documents.

(5) The Commissioner-General may disclose information or documents to

(a) the Minister;

(b) a person in the service of the Government in a revenue or statistical department where the disclosure is necessary for the performance of the official duties of the person;

(c) the Auditor-General or a person authorised by the Auditor-General where the disclosure is necessary for the performance of official duties; or

(d) the competent authority of the government of another country with which Ghana has entered into an international arrangement, to the extent permitted under that arrangement.

(6) A person, court, tribunal or authority receiving information or documents under this section is required to keep the information or document secret, except to the minimum extent necessary to achieve the purposes for which the disclosure is permitted.

(7) This section does not

(a) apply to information that may be published in relation to offenders under section 95; or

(b) prevent disclosure of information relating to a specific taxpayer to the taxpayer concerned or, with the taxpayer’s written consent, to another person; or

(c) prevent disclosure of information not relating to a specific taxpayer, if the Commissioner-General has authorised the disclosure.

(8) A person who contravenes this section commits an offence and is liable on summary conviction to a fine of not less than one hundred penalty units and not more than one hundred and fifty penalty units or to a term of imprisonment of not less than six months and not more than one year or to both.